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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Cahyasari, Monika Weni
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Perusahaan Sektor Kesehatan Yang Terdaftar Di BEI Cahyasari, Monika Weni; As’ari, Hasim
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2759

Abstract

Obligatory contribution to the internal state in the form of a fixed payment, from both individuals and corporations, is the definition of tax which functions as state revenue. However, the obligation to pay taxes can reduce a company's profits, thus triggering efforts to avoid tax obligations. The aim of this research is to examine various aspects that may influence a company's tendency to engage in tax avoidance. This quantitative research employs purposive sampling in data collection. The findings show that profitability has a significant influence impact on tax avoidance behavior, while benefit and company size do not exhibit an important influence.
Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Perusahaan Sektor Kesehatan Yang Terdaftar Di BEI Cahyasari, Monika Weni; As’ari, Hasim
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2759

Abstract

Obligatory contribution to the internal state in the form of a fixed payment, from both individuals and corporations, is the definition of tax which functions as state revenue. However, the obligation to pay taxes can reduce a company's profits, thus triggering efforts to avoid tax obligations. The aim of this research is to examine various aspects that may influence a company's tendency to engage in tax avoidance. This quantitative research employs purposive sampling in data collection. The findings show that profitability has a significant influence impact on tax avoidance behavior, while benefit and company size do not exhibit an important influence.
Co-Authors As’ari, Hasim Hasim As'ari